Research On The Audit Framework Of Natural Resources Asset Liability

Chosenatural resource assets responsibility audit as a graduation thesis research direction is based on current economic,political,environmental.18 th CPC National Congress put the construction of ecological civilization,which is one of the overall plans,into the cause of socialism with Chinese characteristics,and proposed targets of building a beautiful China.The programmatic document for the first time put forward the "natural resources assets departure audit",that fully reflects the nation’s highest decision-making pay attention to building property right system of natural resources and protect the natural resources and ecological environment.This paper aims to summarize the theories and practices of natural resource assets responsibility audit,put forward my own views,and hope this paper could contribute to follow-up study.This paper studied natural resource assets responsibility audit framework with the use of literature review,inductive and deductive methods.literature review method mainly used in analyzing related literature both at home and abroad.inductive and deductive methods mainly used in studying natural resource assets responsibility audit framework and frame elements.This paper is based on defining several concepts of natural resource assets responsibility audit framework,and combining basic theory,the paper studied natural resource assets responsibility audit framework.This paper analyzed components of natural resource assets responsibility audit framework,and focused on studying audit framework auditing standards,procedures and methods of audit,the audit report these three elements.Through research,the paper eventually formed the following conclusions:Firstly,the audit body of natural resource assets responsibility audit will eventually formed from government audit institutions,social audit institutions,internal audit institutions;secondly,natural resource assets responsibility audit framework is formed by audit objectives audit framework audit objects,auditing standards,procedures and methods of audit,the audit report constituted;Thirdly,natural resource assets responsibility audit report can be integrated reports and itemized report.